Onar Holding Corp

ONAR Holding Corporation (the “Company”) has determined that it is unable to file the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the “Form 10-Q”) without unreasonable effort or expense and is filing this Notification of Late Filing on Form 12b-25 with respect to the Form 10-Q. As previously reported on the Company’s Form 12b-25 filed on March 31, 2026 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “NT 10-K”), the Company’s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. As a result of this, the Company has been unable to complete the preparation of its financial statements and disclosures for the reporting period, and therefore is unable to file the Form 10-Q on or before the prescribed filing date without unreasonable efforts or expense. In light of the ongoing delay regarding the completion of the audit, the Company does not currently expect to file the 10-Q on or before the fifth-day extension period granted pursuant to Rule 12b-15 under the Securities and Exchange Act of 1934, as amended. Forward-Looking Statements This Form 12b-25 includes information that constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on the Company’s current beliefs, assumptions and expectations regarding future events, which in turn are based on information currently available to the Company. Such forward-looking statements include statements regarding the anticipated timing of filing the Report. By their nature, forward-looking statements address matters that are subject to risks and uncertainties. A variety of factors could cause actual events and results to differ materially from those expressed in or contemplated by the forward-looking statements

The Company’s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. This could not be done by March 31, 2026 without unreasonable effort and expense. We believe this extension is necessary and expect to file the 10-K by April 15, 2026

The Company’s audit firm needs more time to complete the review of the financials for the period ended June 30, 2025. This could not be done by August 14, 2025 without unreasonable effort and expense. We believe this extension is necessary and expect to file the 10-Q by August 19, 2025

The Company hired a new audit firm to complete the review of the financials for the period ended March 31, 2025. As a result, we were unable to file the Form 10-Q without unreasonable effort or expense and expect to file the Form 10-Q by May 20, 2025

As this is the first-year audit for ONAR, significant effort is required to establish opening balances and evaluate accounting treatments related to recent merger and acquisition (M&A) activities with Reliant . The audit of acquisition-date balances and purchase price allocations demands additional time to ensure compliance with ASC 805 and US GAAP. As a result, we believe this extension is necessary to address these challenges thoroughly. Our team is prioritizing these areas and working closely with the auditors to expedite

The Registrant is unable to complete its preparation of its Form 10-Q in a timely matter because of unanticipated delays

Reliant Holdings, Inc. (the “Registrant”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2024 (the “Quarterly Report”) within the prescribed time period without unreasonable effort or expense. Due to a lack of financial resources available to the Registrant, the Registrant has been delayed in preparing its financial statements for the quarter ended March 31, 2024, for review by its independent registered public accounting firm, and has also been delayed in preparing a draft of the Quarterly Report. The Registrant plans to begin drafting the financial statements and Quarterly Report in the coming days. As a result of the above, the Registrant is unable to file the Quarterly Report by the prescribed filing due date. The Registrant expects that it will file the Quarterly Report within the extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended

Reliant Holdings, Inc. (the “Registrant”) has determined that it is unable to file its Annual Report on Form 10-K for the year ended December 31, 2023 (the “Annual Report”) within the prescribed time period without unreasonable effort or expense. Due to both (a) a lack of financial resources available to the Registrant, and (b) the recent change in the Registrant’s independent registered public accounting firm, as disclosed in greater detail in the Current Report on Form 8-K which the Registrant filed with the Securities and Exchange Commission on November 15, 2023 (the “Current Report”), the Registrant has been delayed in preparing its financial statements for the year ended December 31, 2023, for audit by its independent registered public accounting firm, and has also been delayed in preparing a draft of the Annual Report. The Registrant is currently preparing its financial statements for the year ended December 31, 2023 for audit by the Registrant’s independent auditing firm, and also plans to begin drafting the Annual Report in the coming days. As a result of the above, the Registrant is unable to file the Annual Report by the prescribed filing due date. The Registrant expects that it will file the Annual Report within the extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended

Reliant Holdings, Inc. (the “ Registrant ”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 (the “ Quarterly Report ”) within the prescribed time period without unreasonable effort or expense. Due to both (a) a lack of financial resources available to the Registrant, and (b) the recent change in the Registrant’s independent registered public accounting firm, as disclosed in greater detail in the Current Report on Form 8-K which the Registrant filed with the Securities and Exchange Commission on November 15, 2023 (the “ Current Report ”, the Registrant has been delayed in preparing its financial statements for the three and nine months ended September 30, 2023, for review by its independent registered public accounting firm, and has also been delayed in preparing a draft of the Quarterly Report. As described in the Current Report, the Registrant appointed a new independent registered public accounting firm on November 15, 2023, and plans to move forward with the preparation of the financial statements for the three and nine months ended September 30, 2023, and to prepare the Quarterly Report, following the date of this filing. As a result of the above, the Registrant is unable to file the Quarterly Report by the prescribed filing due date. The Registrant does not expect that it will file the Quarterly Report within the extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended, but plans to file such Quarterly Report as soon thereafter as practical

Reliant Holdings, Inc. (the “ Registrant ”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 (the “ Quarterly Report ”) within the prescribed time period without unreasonable effort or expense. Due to a lack of financial resources available to the Registrant, the Registrant has been delayed in finalizing its financial statements for the three and six months ended June 30, 2023, for review by its independent auditors, and has also been delayed in preparing a draft of the Quarterly Report. The Registrant hopes to be able to remedy such lack of financial resources in the near future, to be able to allow it to continue the preparation of the financial statements for the three and six months ended June 30, 2023, and to prepare the Quarterly Report; however, there can be no assurance that such funds will be available on favorable terms, on a timely basis, or at all. As a result of the above, the Registrant is unable to file the Quarterly Report by the prescribed filing due date. The Registrant does not expect that it will file the Quarterly Report within the extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended, but plans to file such Quarterly Report as soon thereafter as practical

The registrant has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, within the prescribed time period, without unreasonable effort or expense, due to delays experienced in combining all of the accounting information required to complete its accounting and review for the period. We plan to file our Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, on or before the fifth day following the prescribed due date

The registrant has experienced delays in completing its Annual Report on Form 10-K for the year ended December 31, 2022, within the prescribed time period, without unreasonable effort or expense, due to delays experienced in combining all of the accounting information required to complete its accounting and audit for the year. We plan to file our Annual Report on Form 10-K for the year ended December 31, 2022, on or before the fifteenth day following the prescribed due date

The registrant has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, within the prescribed time period, due to delays in trying to finalize disclosures regarding the status and extension of a promissory note. The delay could not be eliminated without unreasonable effort or expense. We plan to file our Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, on or before the fifth day following the prescribed due date

The registrant has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, within the prescribed time period, due to delays in preparing its financial statements and draft Quarterly Report on Form 10-Q, for review by its independent auditor, due to the Company’s staffing limitations. The delay could not be eliminated without unreasonable effort or expense. We plan to file our Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, on or before the fifth day following the prescribed due date

The registrant has experienced delays in completing its Annual Report on Form 10-K for the year ended December 31, 2021, within the prescribed time period, due to delays in preparing its financial statements and draft Annual Report on Form 10-K, for review and audit by its independent auditor, due to the Company’s staffing limitations. The delay could not be eliminated without unreasonable effort or expense. We are working diligently to complete the necessary work, and plan to file our Annual Report on Form 10-K for the year ended December 31, 2021, on or before the fifteenth day following the prescribed due date

The registrant has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, within the prescribed time period, due to delays in preparing its financial statements and draft Quarterly Report on Form 10-Q, for review by its independent auditor, which was caused by the short turn around time between the completion and filing of the Company’s Annual Report on Form 10-K (which was filed with the Securities and Exchange Commission on March 31, 2021), and the due date of such 2021 first quarter Quarterly Report on Form 10-Q, which has been compounded by the Company’s staffing limitations. The delay could not be eliminated without unreasonable effort or expense. We plan to file our Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, on or before the fifth day following the prescribed due date